Disclosure, transparency, and international financial reporting standards

M Nurunnabi - International Financial Reporting Standards …, 2021 - emerald.com
The study aims at reviewing a synthesis of disclosure, transparency, and International
Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for …

The use and usefulness of equity accounting

ME Bradbury, L Mehnaz, T Scott - Accounting & Finance, 2022 - Wiley Online Library
In this study we examine the use and usefulness (value relevance) of equity accounting.
Descriptive evidence shows there is a higher frequency of disclosure about the investment …

Информационная открытость как факторинвестиционной привлекательности предприятия

ЮШ Капкаев, ДА Сорокин - Вестник Челябинского …, 2018 - cyberleninka.ru
Рассматривается проблема качества финансовой информации и влияния, которое оно
оказывает на инвестиционную привлекательность предприятий, что важно для …

Information Opacity and Investment Attractiveness of Enterprises

I Kapkaev, D Sorokin, V Leshinina - … and Innovations in Design for Control …, 2020 - Springer
The purpose of our research is to assess the impact of the quality of financial information on
investment attractiveness. The article considers the main factors influencing the objectivity of …

[PDF][PDF] The Supply Chain Analysis of Peanuts: A Case Study in Quang Nam Province of Vietnam

TQ Nguyen, NT Huynh - researchgate.net
This research was carried out to address the supply chain of peanut products in Quang Nam
province of Vietnam, where production of peanuts plays a critical role in economic activities …

IFRS 11 und 12-Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der …

RP Wolf - 2018 - econstor.eu
Im Jahr 2013 wurden die internationalen Rechnungslegungsstandards zur Abbildung von
Gemeinschaftsunternehmen unter der Grundannahme angepasst, dass"[...] a change in …